FMG - Fiscal - Cases/facts Flashcards
- Comm v Italy (Art Treasures)
– Charges for Italian Art leaving the country, example of article 30 charge
- Article 30
Pecuinary charges a state borders are prohibited
- Comm v Italy (Statistical Levy)
Products entering the country had to pay for statistics gathered by Italian government. This is an example of a charge having equivalent effect. Effectively is a charge
- Comm v Belgium (Warehouse)
Products had to be warehoused for a time period. Not service wanted, and charged for. Example of charge having equivalent effect
- Diamantarbeiders
Charge levied on diamond importers. Designed to held diamond miners, however still has effect of being pecuniary charge – CEE
Exceptions to article 30 Comm v Germany (Animal inspections)
a. Internal dues
b. Fees for services rendered
c. Mandatory inspections
Dansk Denkavit
Flat charge applied to imported and domestic products. Example of justified internal dues
Bresciani
Charges only applied to imported products. Example of internal dues not justified
When are services rendered valid?
a. In consideration for service
b. Trader benefitted from service
c. Charge commensurate to benefit
Comm v Germany (Animal Inspection); When inspections are justified;
- Does not exceed actual cost
- Inspection is obligatory
- Required in general interest of EC
- Promotes the free movement of goods
Comm v Netherlands
Charges for inspections are justified if fulfilling an international treaty which all MS are party to, if treaty encourages free movement of goods
Article 110
No indirect or direct internal taxation on similar products which only applies to imported products
Alfons Lutticke
Germany had to remove discriminatory taxation. Demonstrates positive obligation of article 110
Comm v France (Repographic machinery)
A general system of internal dues applied systematically to categories irrespective of origin
Rewe-Zentrale
The products are similar if; similar characteristics and meet the same needs